Delhi Court May 2007 Judgments

Pink City Communications Vs. Cst

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)11STJ177CESTATNew(Delhi)

1. This is an appeal filed against the order of Commissioner (Appeals) Delhi-III, in which the appellants have been imposed various penalties under Sections 76, 77 and 78 of the Finance Act, 1994. The Commissioner (Appeals) in the impugned order dated 4.8.2006 as made the following observations. I have carefully gone through the impugned order, facts of the case, grounds of appeal and submissions made at the time of personal hearing. There is no dispute that service tax was leviable on the appellant. The appellant is mainly agitating on the imposition of penalty and cited case of Machine Montel (I) Ltd., 2004 (168) ELT 466 (T) holding that penalty is not imposable where duty has been deposited before issue of show cause notice. I find that the appellant was franchisee (authorized distributor) of M/s Air Tel who is also service tax provider since many years. The Govt. is advertising in respect of service tax through television, newspapers etc so that public become aware of service tax ...

Nam Engineers and Contractors Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)11STJ181CESTATNew(Delhi)

1. The appellant is challenging the order of Commissioner (Appeals) made on 11.10.2006. In the impugned order vide para 6, the learned Commissioner discusses as follows: 6. The appellant has cited several Court decisions in their support. I find that the facts and circumstances of the cited cases are different that of the present case so these are not applicable on the instant case. I find that the appellant has neither taken the service tax registration nor paid service tax in Govt. account even after imposition of service tax on the said services from 10.09.2004. The service tax registration was obtained and service tax was deposited by the appellant only on being asked and persuaded by the department. Therefore, the appellant has fully suppressed the facts about providing the commercial services from the department with intend to evade payment of service tax. Therefore, the appellant has contravened the provisions of Sections 66, 67, 68, 69 and 70 of the Finance Act, 1994 read with...

K.P. Automotives Pvt. Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)8STR181

1. This is an application filed along with appeal challenging the order of Commissioner (Appeals) dated 13.12.2006. In the impugned order, the Commissioner (Appeals) has held in para 6 as follows: 6. The second issue involved in the case relates to leviability of Service Tax on free services provided by the appellant during warranty period. In this regard, I find that the Adjudicating Authority has observed that the appellant is receiving "warranty labour charges" for the free services. The warranty labour charges are fixed by Maruti Udyog and form a parat of Dealer's commissioner. It has been specifically mentioned by Maruti in their service circular that the warranty labour charges were paid to the dealers in advance i.e. with the dealer's commission. And, therefore for the purpose of assessment of service tax of these free services do not remain free. In this regard, the appellant has contended that, the value of the services is zero, therefore, the service tax will also be zero. I...

Shri Raghubir Singh Bisht S/O Shri Vs. the Govt. of N.C.T., Through It ...

Court: Central Administrative Tribunal CAT Delhi

1. Validity of order dated 20.09.2005 vide which pay scale granted to Operation Theatre Technicians was rolled back from 5000-8000/- to Rs. 4000-6000/- retrospectively w.e.f. 01.01.1996 has been challenged in present OA.2. The necessary background facts are that Technical Staff, Operation Theatre Association, Delhi, applicant No. 6 herein, preferred OAs No.521/2002 & 522/2002. Vide first OA, prayer was made to issue direction to respondents to place the post of Technical Assistant in pay scale of Rs. 5500-9000/- and Technical Supervisor in pay scale of Rs. 6500-10500/-. Operation Theatre Technician constituted the feeder grade for the post of Technical Assistant and Technical Assistant formed feeder grade for post of Technical Supervisor. Their grievance had been that as a result of recommendations made by 5th CPC, Operation Theatres Technicians were placed in the pay scale of Rs. 5000-8000/-, while the next higher post of Technical Assistant was placed in lower pay scale i.e. Rs....

Shri Virendra Singh S/O Shri Nathi Vs. Union of India (Uoi), Through ( ...

Court: Central Administrative Tribunal CAT Delhi

1. By present OA, applicant challenges impugned communication dated 06.12.2005 vide which competent authority nullified the examination/suitability test held on 26.09.2005. He seeks direction to declare result of the selection held on said date with consequential benefits.2. Admitted facts are that applicant, Hammal (Peon), a civilian employee (Group 'D' post), was eligible for promotion to the post of Junior Clerk (Group 'C' post). Vide Notification dated 10.01.2005, respondents invited applications from Head Peons/Peons whose names were given in Annexure-A thereto and having completed 2 years of regular service as on 10.01.2005. All eligible staff were directed to be in readiness to appear in the proposed selection. As per Annexure-A attached to the said communication, 7 persons in total, including applicant herein, were shown eligible for said selection. Applicant, who fulfilled requisite qualifications, submitted his application and was called for written examination along with 5 ...

S.C. Awasthi S/O S.N. Awasthi, Vs. National Water Development

Court: Central Administrative Tribunal CAT Delhi

1. Shri S.C. Awasthi, the applicant herein, has sought multifarious reliefs based upon different facts and causes of action. He seeks setting aside of order dated 13.4.2007 transferring him from New Delhi to Bhubaneswar. He also seeks the scale of pay of Rs. 12000-16500 attached to the post of Executive Engineer as per recommendations of the 5th Central Pay Commission w.e.f. 30.9.1997. He further seeks promotion to the post of Superintending Engineer in the pay scale of Rs. 14300-18300 on ad hoc basis pending approval of draft modification bringing effect to change in the ratio fixed for promotion and deputation in the cadre of Superintending Engineer. He also seeks all benefits granted to other Central Government employees, and annual increment due for the year 2007, as also reimbursement of pending medical bills of his dependent son and of self. He further seeks commuted leave as applied by him.2. When confronted with the situation that the reliefs as detailed above are not inter-li...

Shiv Kumar, Pgt (Geography) Vs. Union of India (Uoi) and ors. (the

Court: Central Administrative Tribunal CAT Delhi

1. Applicant, a removed PGT in Kendriya Vidyalaya Sangathan (KVS), has impugned respondents order dated 1.3.2002, whereby following a disciplinary proceeding under Rule 14 of the CCS (CCA) Rules, 1965, he has been removed from service. Also assailed is an order passed on 18.9.2003, whereby the punishment has been upheld.2. Applicant, while working as PGT (Geography) at Bhubaneswar, was placed under suspension on 28.4.2000 and on the same day a memorandum under Rule 14 of the CCS (CCA) Rules, 1965 was issued, alleging manhandling/assaulting the Principal in his chamber on 24.2.2000. List of witnesses figured Shri S.C. Kani, Shri S.K. Das, Shri S. Hymvathi, Shri P. Dutta and Shri Manoj Kumar as witnesses and documents include statements of P. Dutta, Head Clerk, S.K. Das, LDC, Ms. Meeta Choudhury, LDC, Shri S. Hymvathi, UDC, Shri Manoj Kumar, Group 'D' and Shri S.C.Kani, Principal, as listed documents. During the course of enquiry applicant had asked for certain documents and while enqui...

Som Nath Sanyal S/O Late Krishna Vs. Govt. of India, Through Its

Court: Central Administrative Tribunal CAT Delhi

1. Following reliefs have been prayed by the applicant in the present OA: ii) To place the name of the applicant at Sr. No. 23 A above Shri B.M. Bakshi junior to the applicant in the UPSC merit list and further direct the official respondent to convene a review DPC to consider the applicant for promotion to the Junior Administrative Grade of IB (P) S w.e.f. the date his junior Sh. B.M. Bakshi and other have been considered and promoted with all consequential benefits including seniority, promotion and consequential financial benefits; iii) Direct the official respondents to fix his seniority with reference to the work, which he is actually and practically working since 1992 from the date of first joining as Assistant Station Director after having been selected by UPSC on the basis of merit his name being at Sl. No. 5. iv) Direct the official respondent to identify and spell out the discipline wise duties, i.e., management and production and till such time both the lists be merged acco...

Sunil Saxena S/O Shri S.B. Saxena Vs. Union of India (Uoi), Through th ...

Court: Central Administrative Tribunal CAT Delhi

1. By virtue of this OA applicant, who holds a post graduation degree, has sought quashing of order passed by the respondents on 19.9.2006, whereby he has been denied restoration of order dated 4.3.2004, placing him in the pay scale of Rs. 1350-2200 and designating him as DEO Grade 'B' w.e.f. 27.3.1989 with all consequential benefits.2. In the light of a coordinate Bench decision on an identical issue in the matter of Rajiv Kumar Jain and Anr. v. Union of India and Ors. OA No. 2523/2006, decided on 27.4.2007, where the benefit of the pay scale of Rs. 1350-2200 has been withdrawn, directions have been issued to respondents to treat applicants therein in the same pay scale with all consequential benefits of financial upgradation and next promotion as Office Superintendent.3. Learned Counsel of applicant states that on all fours the applicant mutatis mutandis is covered by the aforesaid decision.4. On the other hand, learned Counsel of respondents Shri V.P. Uppal has vehemently opposed t...

Sunder Lal S/O Shri Chhaju Ram Vs. Union of India (Uoi), Through (the

Court: Central Administrative Tribunal CAT Delhi

1. Applicant challenges communication dated 29.11.2006 vide which it was decided to hold suitability test for selection to the post of Sr.Technician/MCM (also known as Master Craftsman) in grade of Rs. 5000-8000/- on 14.12.2006 and accordingly Sr. Section Engineer/MW/Stores, Thomson Road, New Delhi was requested to relieve respondent No. 4, (Shri Kishan Chand, Painter) to be present for said suitability test.2. Facts as stated are that applicant, belonging to SC community, was appointed as Technician-III in grade of Rs. 260-400 on 28.06.1980 as direct recruit. In the hierarchy of the cadre, he was promoted as Technician-II and further to the grade of Technician-I on 02.06.1983 after passing requisite trade test. He has unblemished service records.Seniority list of different categories comprising Artisan Staff was published under respective heads on 28.01.1992 (Annexure A/2), wherein he figures at serial No. 1 under category of 'Fitter'. Respondent No.4, belonging to general category, ...